A is a manufacturer fo T.V. sets in Delhi. He manufactures a particular brand of T.V. set and marks it at Rs. 75,000. He then sells this T.V. set to a wholesaler B in Punjab at a discount of `30%`. The wholesaler B raises the marked price of the T.V. set bought by `30%` and then sells it to dealer C in Delhi. If the rate of GST `=5%`, find tax (under GST) paid by wholesaler B to the government.

Answer

To solve the problem step by step, we will follow the transactions and calculations involving the manufacturer A, wholesaler B, and dealer C, while applying the Goods and Services Tax (GST) appropriately.

### Step-by-Step Solution:

1. **Determine the Marked Price of the TV Set:**
- The marked price of the TV set manufactured by A is given as Rs. 75,000.

2. **Calculate the Cost Price for Wholesaler B:**
- Wholesaler B receives a discount of 30% on the marked price.
- Cost Price (CP) for wholesaler B can be calculated as:
\[ CP = \text{Marked Price} \times (1 - \text{Discount Percentage}) \]
\[ CP = 75,000 \times (1 - 0.30) = 75,000 \times 0.70 = 52,500 \]

3. **Calculate GST Paid by Wholesaler B on Purchase:**
- The GST rate is 5%. Therefore, the GST paid by wholesaler B on the purchase is:
\[ \text{GST on Purchase} = \text{CP} \times \text{GST Rate} \]
\[ \text{GST on Purchase} = 52,500 \times 0.05 = 2,625 \]

4. **Determine the Selling Price for Wholesaler B:**
- Wholesaler B raises the marked price by 30% before selling it to dealer C.
- Selling Price (SP) for wholesaler B can be calculated as:
\[ SP = \text{Marked Price} \times (1 + \text{Markup Percentage}) \]
\[ SP = 75,000 \times (1 + 0.30) = 75,000 \times 1.30 = 97,500 \]

5. **Calculate GST Charged by Wholesaler B on Sale:**
- The GST charged by wholesaler B on the sale to dealer C is:
\[ \text{GST on Sale} = \text{SP} \times \text{GST Rate} \]
\[ \text{GST on Sale} = 97,500 \times 0.05 = 4,875 \]

6. **Calculate the Tax Paid by Wholesaler B to the Government:**
- The tax paid by wholesaler B to the government is the difference between the GST charged on sale and the GST paid on purchase:
\[ \text{Tax Paid} = \text{GST on Sale} - \text{GST on Purchase} \]
\[ \text{Tax Paid} = 4,875 - 2,625 = 2,250 \]

### Final Answer:
The tax paid by wholesaler B to the government is **Rs. 2,250**.